https://www.taxtmi.com/caselaws?id=332008 A writ of certiorari was refused against the surprise inspection report, seizure mahazar and statement recorded from the dealer, because the materials were seized from the business premises and the jurisdictional objection could be raised before the assessing officer. The court held that the legality of the inspection and the statement should not be finally examined in writ proceedings at that stage. It also noted that the assessment authority cannot rely solely on a statement recorded by enforcement officials. The challenge to the inspection proceedings was therefore rejected, while the dealer was left free to raise the objection in the assessment process. en-us Tue, 26 Jul 2016 00:00:00 +0530 Fri, 16 Mar 2018 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332008 A writ of certiorari was refused against the surprise inspection report, seizure mahazar and statement recorded from the dealer, because the materials were seized from the business premises and the jurisdictional objection could be raised before the assessing officer. The court held that the legality of the inspection and the statement should not be finally examined in writ proceedings at that stage. It also noted that the assessment authority cannot rely solely on a statement recorded by enforcement officials. The challenge to the inspection proceedings was therefore rejected, while the dealer was left free to raise the objection in the assessment process. Case-Laws VAT and Sales Tax Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332008